Works of FRC on IFRS

  • Financial Reporting (Expected Credit Loss Model Under IFRS 9 Financial Instruments) Guidance 2022 – Click to download
  • Conceptual Framework on Financial Reporting
    • Exposure Draft on Conceptual Framework for Financial Reporting – Click to download
    • Highlights on Exposure Draft on Conceptual Framework for Financial Reporting – Click to download
    • Exposure Draft on Updating References to the Conceptual Framework – Click to download
    • Highlights on Exposure Draft Updating References to the Conceptual Framework – Click to download
  • IFRS 15 – Impact of Application (August 2015) – Click to download
  • Remeasurement on a Plan Amendment (Proposed Amendements to IAS 19 and IFRIC 14)
  • Classification of Liabililities (Proposed Amendments to IAS 1)
  • Highlights on IFRS and IFRICs effective for annual periods beginning on or after 01 January 2014 – Click to Download
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